RIGINE: what changed
Two fiscal years side by side, explained: what moved most in the balance sheet and the result, why the result rose or fell, and where the money went.
RIGINE
Largest movements
- Tangible fixed assets -€13,592
down €13,592 (-2.5%), from €534,190 to €520,598
of which Land and buildings: -€13,283
- Other debts -€43,797
down €43,797 (-15.7%), from €278,705 to €234,908
- Profit (loss) carried forward +€21,732
up €21,732 (+16.7%), from €130,279 to €152,011
- Short-term financial debts +€6,980
up €6,980 (+19.3%), from €36,194 to €43,173
- Gross operating margin -€12,669
down €12,669 (-14.2%), from €89,360 to €76,692
- Depreciation -€7,263
down €7,263 (-19.0%), from €38,197 to €30,934
- Financial charges -€2,091
down €2,091 (-12.0%), from €17,415 to €15,325
From the 2024 result to the 2025 result
Each bar is the change in one income-statement line, as its effect on the result: higher costs pull it down, higher income lifts it.
Cash bridge derived
Cash or the result is not a separate line in both sets of accounts; the cash flow cannot be derived from them.
Every line side by side
| Line | Code | 2024 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €542,220 | €527,394 | -€14,827 | -2.7% |
| Fixed assets | 21/28 | €534,190 | €520,598 | -€13,592 | -2.5% |
| Tangible fixed assets | 22/27 | €534,190 | €520,598 | -€13,592 | -2.5% |
| Land and buildings | 22 | €533,329 | €520,046 | -€13,283 | -2.5% |
| Plant, machinery and equipment | 23 | €861 | €552 | -€308 | -35.8% |
| Current assets | 29/58 | €8,031 | €6,796 | -€1,235 | -15.4% |
| Amounts receivable within one year | 40/41 | €1,937 | €308 | -€1,629 | -84.1% |
| Trade receivables | 40 | €1,937 | €308 | -€1,629 | -84.1% |
| Deferred charges and accrued income | 490/1 | €6,094 | €6,488 | +€394 | +6.5% |
| Total equity and liabilities | 10/49 | €542,220 | €527,394 | -€14,827 | -2.7% |
| Equity | 10/15 | €212,779 | €234,511 | +€21,732 | +10.2% |
| Contributions | 10/11 | €75,000 | €75,000 | = | 0.0% |
| Reserves | 13 | €7,500 | €7,500 | = | 0.0% |
| Non-distributable reserves | 130/1 | €7,500 | - | -€7,500 | |
| Reserves not available under the articles | 1311 | €7,500 | - | -€7,500 | |
| Distributable reserves | 133 | - | €7,500 | +€7,500 | |
| Profit (loss) carried forward | 14 | €130,279 | €152,011 | +€21,732 | +16.7% |
| Amounts payable | 17/49 | €329,442 | €292,883 | -€36,559 | -11.1% |
| Amounts payable within one year | 42/48 | €317,080 | €282,174 | -€34,906 | -11.0% |
| Financial debts | 43 | €36,194 | €43,173 | +€6,980 | +19.3% |
| Credit institutions | 430/8 | €36,194 | €43,173 | +€6,980 | +19.3% |
| Trade debts | 44 | €1,275 | €3,143 | +€1,867 | +146.5% |
| Suppliers | 440/4 | €1,275 | €3,143 | +€1,867 | +146.5% |
| Taxes, remuneration and social security | 45 | €906 | €950 | +€44 | +4.9% |
| Taxes | 450/3 | €906 | €950 | +€44 | +4.9% |
| Other amounts payable | 47/48 | €278,705 | €234,908 | -€43,797 | -15.7% |
| Accrued charges and deferred income | 492/3 | €12,362 | €10,709 | -€1,653 | -13.4% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €38,197 | €30,934 | -€7,263 | -19.0% |
| Other operating charges | 640/8 | €7,705 | €7,751 | +€46 | +0.6% |
| Gross operating margin | 9900 | €89,360 | €76,692 | -€12,669 | -14.2% |
| Operating profit (loss) | 9901 | €43,458 | €38,007 | -€5,452 | -12.5% |
| Financial income | 75/76B | €0 | €0 | = | 0.0% |
| Recurring financial income | 75 | €0 | €0 | = | 0.0% |
| Financial charges | 65/66B | €17,415 | €15,325 | -€2,091 | -12.0% |
| Recurring financial charges | 65 | €17,415 | €15,325 | -€2,091 | -12.0% |
| Profit (loss) for the period before taxes | 9903 | €26,043 | €22,682 | -€3,361 | -12.9% |
| Income taxes | 67/77 | €920 | €950 | +€30 | +3.3% |
| Profit (loss) for the period | 9904 | €25,124 | €21,732 | -€3,391 | -13.5% |
| Profit (loss) for the period to be appropriated | 9905 | €25,124 | €21,732 | -€3,391 | -13.5% |
Source: filed annual accounts (NBB), fiscal years ended 30 June 2024 and 30 June 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 1 October 2026 via checked.be.